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US: Amnesty for 2019 and 2020 late-filing Penalties

www.irs.gov/newsroom/covid-tax-relief-irs-provides-broad-based-penalty-relief-for-certain-2019-and-2020-returns-due-to-the-pandemic-1-point-2-billion-in-penalties-being-refunded-to-1-point-6-million-taxpayerswww.irs.gov/pub/irs-drop/n-22-36.pdffreemanlaw.com/the-2022-global-penalty-relief-notice-2022-36-who-qualifies-and-who-does-not-relevant-implications-for-taxpayers-with-international-assets-accounts/www.gtlaw.com/es/insights/2022/8/irs-revisions-to-internal-revenue-manual-clarify-who-is-eligible-for-late-filing-penalty-reliefinsightplus.bakermckenzie.com/bm/tax/united-states-notice-2022-36-provides-taxpayers-with-significant-penalty-reliefhselaw.com/news-and-information/legalcurrents/irs-extends-amendment-deadlines/ 0
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US: Increases to 2023 Estate and Gift Tax Exemptions announced

www.varnumlaw.com/insights/increases-to-2023-estate-and-gift-tax-exemptions-announced/www.greensfelder.com/trusts-and-estates-blog/inflation-leading-to-higher-than-normal-increases-in-gift-tax#page=1www.morganlewis.com/pubs/2022/10/irs-announces-increased-gift-and-estate-tax-exemption-amounts-for-2023www.taftlaw.com/news-events/law-bulletins/irs-announces-increased-gift-and-estate-tax-thresholds-for-2023www.taftlaw.com/news-events/law-bulletins/irs-announces-increased-gift-and-estate-tax-thresholds-for-2023www.milbank.com/images/content/1/7/v3/179054/Trusts-Estates-Client-Alert-November-3-2022.pdfwww.vorys.com/publication-irs-announces-increased-gift-tax-annual-exclusion-and-gift Update:www.saiber.com/insights/publications/2022-11-01-irs-announces-increases-to-estate-gift-and-generation-skipping-transfer-tax-amounts-for-2023www.vorys.com/publication-irs-announces-increased-gift-tax-annual-exclusion-and-giftwww.cstaxtrustestatesblog.com/2022/11/articles/gift-tax/2022-2023-estate-and-gift-tax-update/#page=1www.coleschotz.com/new-irs-revenue-procedure-provides-relief-for-certain-inadvertent-terminations-of-s-elections/#page=1www.spencerfane.com/publication/irs-releases-updated-inflation-adjustments-for-gift-tax-annual-exclusion-unified-credit-amount-and-gst-tax-exemption-for-2023/www.kriegdevault.com/insights/irs-announces-retirement-plan-limitations-for-2023www.employeebenefitsblog.com/2022/10/irs-announces-2023-employee-benefit-plan-limits/#page=1www.dwt.com/blogs/employment-labor-and-benefits/2022/10/2023-cost-of-living-limits-for-benefits#page=1www.hollandhart.com/2023-irs-limits-announcedwww.beneficiallyyours.com/2022/10/24/save-even-more-in-2023-irs-releases-2023-annual-limits-for-retirement-plans/www.erisapracticecenter.com/2022/10/irs-announces-2023-increases-to-qualified-retirement-plan-limits/#page=1www.daypitney.com/insights/publications/2022/10/24-irs-publishes-2023-pension-plan-limitations/www.bclplaw.com/en-US/insights/blogs/benefits-bclp/irs-releases-2023-adjusted-qualified-plan-limitations.html#page=1insights.mintz.com/post/102hzz9/401k-limits-reflect-inflationwww.bhfs.com/insights/alerts-articles/2022/-news-employee-benefits-related-limits-for-2023blogs.haynesboone.com/2022/11/01/irs-announces-new-2023-qualified-retirement-plan-limits/www.nelsonmullins.com/idea_exchange/alerts/Comp-and-Benefits-Brief/all/2023-employee-benefit-plan-limits-announced-by-irswww.cooley.com/news/insight/2022/2022-11-01-irs-announces-adjusted-plan-limits-for-2023www.venable.com/insights/publications/2022/10/2023-dollar-limits-on-compensation-and-benefitswww.dlapiper.com/en/us/insights/publications/2022/11/irs-announces-2023-retirement-and-benefit-plan-limits/www.fredlaw.com/news__media/benefit-plans-2023-colas/www.benefitslawadvisor.com/2022/10/articles/irs-limits/2023-cost-of-living-adjustments-for-retirement-plans/#page=1www.lplegal.com/content/gift-estate-and-gst-tax-exclusion-increased-2023/www.pierceatwood.com/alerts/2023-federal-and-state-estate-and-gift-tax-summaryIncreased Exemption for 2023 Creates Estate Planning Opportunities — Frankfurt Kurnit Klein & Selz (fkks.com) 0
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US: Taxation of NFTs

tinyurl.com/2p85p3c9www.connectontech.com/taxes-become-more-complex-when-entering-the-metaverse/#page=1gordonlawltd.com/nft-tax-guide/www.friedfrank.com/news-and-insights/jason-schwartz-nfts-11068#page=1 See also:www.beneficiallyyours.com/2023/03/22/if-you-have-nfts-in-your-retirement-account-beware/ Update:www.mwe.com/insights/irs-releases-notice-on-the-taxation-of-nfts-as-collectibles/www.bakerlaw.com/alerts/irs-issues-guidance-non-fungible-tokens-what-it-says-does-not-saywww.dlapiper.com/en-ma/insights/publications/2023/04/notice-2023-27-may-we-tax-nfts-as-collectibleswww.cadwalader.com/brass-tax/index.php?nid=69&eid=272www.friedfrank.com/news-and-insights/jason-schwartz-nfts-11068 0
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US: Federal Reserve issues Supervisory Letter on Crypto-related Activities

fintechperspectives.shearman.com/post/102hv1g/fed-imposes-new-procedural-roadblock-on-banks-crypto-activitieswww.vorys.com/publications-3122.htmlwww.findknowdo.com/news/08/16/2022/frb-issues-supervisory-letter-risks-banks-engaging-crypto-related-activities?utmwww.fintechlawblog.com/2022/08/federal-reserve-doubles-down-on-oversight-of-crypto-activities-for-banks/#page=1www.cadwalader.com/fin-news/index.php?nid=25&eid=204www.mayerbrown.com/en/perspectives-events/publications/2022/08/crypto-guidance-released-by-us-federal-reservekatten.com/federal-reserves-new-master-account-guidelines-provide-transparent-path-for-crypto-industrywww.consumerfinancialserviceslawmonitor.com/2022/08/under-the-feds-tiered-system-requests-for-master-account-access-by-cryptocurrency-companies-will-be-subject-to-the-strictest-scrutiny/#page=1insights.mintz.com/post/102hvbd/fed-provides-crypto-guidance-or-is-at-least-willing-to-talk-cryptoSchulte Roth & Zabel LLP – Federal Reserve Board Issues Letter Regarding Crypto-Asset-Related Activities (srz.com)Federal Reserve Issues Cryptoasset Engagement “Rules of the Road” for Its Supervised Banking Organizations | Global Fintech & Digital Assets Blog (fintechanddigitalassets.com)www.federalreserve.gov/supervisionreg/srletters/SR2206.htminfo.dechert.com/10/16861/september-2022/federal-reserve-board-of-governors-issues-guidelines-for-federal-reserve-account-service-access-and-additional-crypto-related-guidance.asp?sid=71b1885e-6f17-4c73-b01d-b9df62c3f4f8 0
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US: IRS expands 2022 Crypto Tax Question

bit.ly/3e3DypCgordonlawltd.com/irs-updates-2022-form-1040-crypto-question/www.irs.gov/pub/irs-dft/f1040–dft.pdf Update:www.dlapiper.com/en/us/insights/publications/2022/09/irs-releases-draft-form-1040-with-new-cryptocurrency-question/ 0
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